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An entrepreneur inquired whether being registered under heading 504.3 of the first section of the IAE (Economic Activities Tax) allows for the sale of the equipment they install. The DGT ruled that said heading only authorises the carrying out of installations, not the sale of the equipment.
Cuestión planteada Se desea saber si el alta en instalación de frio, calor y acondicionamiento de aire, epígrafe 504.3, faculta para la venta de los aparatos que instala.
El pago de la cuota de una actividad en el IAE faculta exclusivamente para el ejercicio de esa actividad. El epígrafe 504.3 solo faculta para realizar instalaciones de frío, calor y acondicionamiento de aire. Para vender los aparatos, el sujeto pasivo debe darse de alta también en el epígrafe 653.2 de la sección primera.
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